Washoe County Commission Meeting John Slaughter, County Manager May - PowerPoint PPT Presentation

Public Hearing Fiscal Year 2017-2018 Tentative & Final Budget Washoe County Commission Meeting John Slaughter, County Manager May 23, 2017 1

Final Budget Changes Funded from Reallocation of Budget  Medical Examiner – new Medicolegal Investigative Technician  Assessor – reclass/reorg of a vacant appraiser assistant position New Identified Costs  TMRPA – Washoe County’s portion of 2017 Regional Plan Update ($34,750)  Regional Public Safety Training Center – executive director position funded + reallocation of costs due to TMCC’s departure from authority ($160,000) 2

Final Budget Changes (Cont’d.) Reclassifications of Existing Positions  Tech Services – Two Sr. Business Systems Analysts to Tech. Project Coordinators (helping to create a second tier of supervisors in department) – Admin. Assistant I to Admin. Assistant II  District Attorney – DA Investigator II in Family Support Division to Family Support Supervisor (66% grant funded)  Manager’s Office – Office Asst. II to Office Support Specialist (pending JEC review) 3

FY18 Recommended General Fund Budget Washoe County General Fund Sources and Uses FY16/17 FY16/17 FY17/18 FY17 Budget to FY18 Orig Budget Estimated Final Budget $ Chg. % Chg. Beginning Fund Balance 44,611,065 53,438,599 49,487,865 $4,876,800 10.9% Revenues and Other Sources: Taxes $152,237,230 $152,347,230 $161,760,423 $9,523,193 6.3% Consolidated taxes 103,150,525 102,775,700 108,942,685 5,792,160 5.6% Other Revenue 60,953,162 58,406,013 62,997,809 2,044,647 3.4% Total revenues 316,340,917 313,528,943 332,537,455 16,196,538 5.1% Transfers In 480,704 480,704 337,400 (143,304) -29.8% Total revenues and transfers in 316,821,621 314,009,647 332,874,855 16,053,234 5.1% - Expenditures and Other Uses: Total expenditures 275,034,316 274,583,149 286,660,728 11,626,412 4.2% Transfers out 41,869,007 42,602,232 43,933,234 2,064,227 4.9% Contingency 1,500,000 775,000 2,280,893 780,893 52.1% - Total Uses 318,403,323 317,960,381 332,874,855 14,471,532 4.5% Fund Balance Total Ending Fund Balance 43,029,363 49,487,865 49,487,865 6,458,502 15.0% - Available Ending Fund Balance $39,279,363 $45,737,865 $45,737,865 6,458,502 16.4% Available Ending Fund Balance 12.4% 14.4% 13.8% as % of Expend/Transfers Out Less Capital 4

Historical & Projected Unrestricted General Fund Balance 17.0% 15.3% 15.0% 14.6% 14.6% 14.4% 13.8% 13.0% 11.0% 9.9% 8.6% 8.6% 9.0% 7.0% 5.0% 2011 2012 2013 2014 2015 2016 2017 2018 Actual 5

Summary of Overall Budget  21 Governmental Funds - $544,505,016 appropriated Salaries & Services & Operating Total Governmental Funds Benefits Supplies Capital Outlay Contingency Transfers Out Appropriations General Fund 236,107,674 50,151,006 402,048 2,280,893 43,933,234 332,874,855 Special Revenue Funds 73,511,706 91,938,060 5,227,400 - 4,054,990 174,732,155 Capital Project Funds 207,695 6,664,026 16,118,814 - 1,950,000 24,940,535 Debt Service Funds - 11,957,471 - - - 11,957,471 Total $309,827,075 $160,710,563 $21,748,262 $2,280,893 $49,938,224 $544,505,016  6 Proprietary Funds (Enterprise and Internal Service Funds) - $90,620,076 appropriated Operating Non-Operating Operating Total Expenses Expenses Transfers Out Appropriations Proprietary Funds Enterprise Funds $19,897,124 $408,665 $0 $20,305,789 Internal Service Funds 70,314,287 0 0 70,314,287 Total $90,211,411 $408,665 $0 $90,620,076 6

Special Revenue Funds • 14 special revenue funds - $175 million in appropriations (expend./transfers out) Transfers Beginning Fund In/Other Fin. Contingency/ Ending Fund Fund Balance Revenues Sources Expenditures Transfers Out Balance Health $2,933,936 $12,550,329 $9,516,856 $22,394,437 $100,271 $2,506,413 Library Expansion 1,743,910 2,824,809 - 2,603,607 216,675 1,748,436 Animal Services 6,418,325 4,879,714 - 5,666,147 - 5,631,891 Regional Communication System 1,067,402 1,700,765 - 2,276,005 - 492,162 Regional Permits System 314,901 319,990 100,271 284,665 - 450,497 Indigent Tax Levy 6,996,644 11,889,427 17,711,175 32,175,217 367,200 4,054,829 Child Protective Services 7,323,963 55,891,099 847,237 56,338,335 400,000 7,323,964 Senior Services 839,342 2,317,353 1,406,782 3,901,991 - 661,485 Enhanced 911 499,050 1,620,600 - 1,620,600 - 499,050 Regional Public Safety 439,099 1,016,738 - 1,012,707 - 443,130 Central Truckee Meadows 4,942,321 1,345,138 - 3,426,292 - 2,861,167 Remediation District Truckee River Flood Mgt 2,553,956 11,140,450 - 9,752,007 1,388,443 2,553,956 Infrastructure Roads Special Revenue Fund 5,702,056 10,197,430 3,649,733 15,859,475 - 3,689,745 Other Restricted Special Revenue 1,530,191 13,726,859 - 13,365,681 1,582,400 308,968 Total $43,305,094 $131,420,700 $33,232,054 $170,677,165 $4,054,990 $33,225,694 7

Capital and Debt Funds • 7 funds - $37 million in appropriations (expend. + transfers out) Transfers Beginning Fund In/Other Fin. Contingency/ Ending Fund Fund Balance Revenues Sources Expenditures Transfers Out Balance Capital Funds Capital Facilities Tax $101,026 $7,096,794 - $5,073,894 $1,950,000 $173,926 Parks Construction 10,948,210 1,707,209 - 4,413,029 - 8,242,390 Capital Improvements Fund 10,604,577 368,500 8,067,200 13,476,612 - 5,563,665 Regional Permits Capital 905,291 13,500 - 27,000 - 891,791 Subtotal 22,559,104 9,186,003 8,067,200 22,990,535 1,950,000 14,871,772 Debt Service Funds Washoe County Debt Ad Valorem 4,044,134 2,107,357 - 3,084,182 - 3,067,309 Washoe County Debt Operating 1,231,163 - 8,306,569 8,349,838 - 1,187,894 SAD Debt 1,989,367 873,350 - 523,451 - 2,339,266 Subtotal 7,264,664 2,980,707 8,306,569 11,957,471 - 6,594,469 Total $29,823,768 $12,166,710 $16,373,769 $34,948,006 $1,950,000 $21,466,242 8

Proprietary Funds • 6 funds - $95 million in appropriations (operating and non-operating expenses) Beginning Net Operating Operating Non-Operating Non-Operating Ending Net Fund Position Revenues Expenses Revenues Expenses Position Enterprise Funds Building & Safety $125,417 $3,300,000 $3,432,733 $30,000 - $22,684 Utilities 205,338,470 15,011,283 16,062,996 5,597,558 408,665 209,475,650 Golf 2,053,051 249,000 401,395 10,300 - 1,910,956 Subtotal 207,516,938 18,560,283 19,897,124 5,637,858 408,665 211,409,291 Internal Service Funds Health Benefits 7,107,770 54,004,050 53,502,104 355,000 - 7,964,716 Risk Management 12,001,620 6,839,875 8,360,127 327,200 - 10,808,568 Equipment Services 13,799,041 8,494,016 8,452,056 614,595 - 14,455,596 Subtotal 32,908,431 69,337,941 70,314,287 1,296,795 - 33,228,880 Total $240,425,369 $87,898,225 $90,211,411 $6,934,653 $408,665 $244,638,171 1. The Building and Safety Fund’s net position appears low because future years’ allocable OPEB and retirement costs are now required to be reported. Beginning cash held by the fund exceeded $3 million. 2. Utilities Fund’s net position includes more than $160 million of assets. 9

Follow-up to April 25 Questions Issue Raised on April 25 Response Review historical park expenditures with Open Placed on the May 2 commission agenda, but Space and Regional Parks Commission there was no quorum. Will be on June 6 agenda. Connect Citizen Survey results with budget No above-base requests have been funded recommendations yet in the Final Budget. If above-base requests are recommended for funding at mid-year, the BCC staff report with those recommendations will include a review of the links to Citizen Survey findings. Review opportunities to bring costs down at Have begun discussions with Reno Justice Incline Village and Wadsworth Justice Courts Court regarding increased use of technology for all justice courts. 10